Refers to the state tax refund to taxpayers already pay taxes according to the provisions of paragraph refund, preferential tax rebate is a form of tax expenditures, that country is to encourage taxpayers to engage in an economic activity or expand the tax refund granted. Usually include export tax rebates and reinvestment tax refund forms. Rebates to comply with certain procedures: 1 through treasury refund. After the scope of the tax law to allow for the handling of refunds, taxpayers should apply to the tax authorities apply imposed by the original audit report to the higher authorities (county, city) tax authorities for examination and approval by the taxpayer holding the "income-refundable book" to the agent bank vault for refunds. 2. Grassroots tax refunds are handled, can impose the tax by the original's review of the approval, the tax refund received in the self. 3 species found in the audit process for the ticket multi levy taxes, refunds of taxpayers rely on the audit notice, not otherwise apply, the taxpayer refund deadline; generally from the date of payment, within one month, overdue refund by the tax authorities can not be accepted, refunds have been approved from the date of the notice of approval within one month of the effective arrival, no overdue refunds.